2025 (9) TMI 808

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....re, the same are being decided by the common order with the consent of the learned counsel for the parties. Sales/Trade Tax Revision No. 467 of 2009 is taken as a leading case for deciding the controversy involved in these revisions. Sales/Trade Tax Revision No. 467 of 2009: The instant revision has been filed against the impugned order dated 28.02.2009 passed by the Commercial Tax Tribunal for the Assessment Year 1995-96 arising out the proceedings under the Central Sales Tax Act. The above-noted revision was admitted by this Court vide order dated 01.07.2009 on the following question of law:- "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in upholding the proceeding U/....

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....ssessing Authority initiated re-assessment proceedings under section 21(2) of the U.P. Trade Tax Act, read with section 9 of the Central Sales Tax Act on the ground that the electronic goods should be taxable @ 2.5% instead of 2% and levied tax on the sale of electronic goods. Aggrieved by the order dated 30.03.2002, the applicant preferred an appeal before the Deputy Commissioner (Appeals), which was dismissed vide order dated 30.09.2002. Thereafter, the applicant preferred second appeal before the Commercial Tax Tribunal, Ghaziabad, which has been dismissed vide impugned order dated 28.02.2009. Learned senior counsel further submits that the proceedings against the revisionist have been initiated only on the basis of a circular dated 1....